Spain: Tax

La Dirección General de Tributos ha emitido una consulta vinculante que clarifica aspectos clave del régimen especial de trabajadores desplazados a España, permitiendo su mantenimiento incluso cuando el contribuyente reduce su jornada laboral original para trabajar remotamente para una empresa extranjera y posteriormente asume funciones ejecutivas en otra sociedad española. Esta interpretación administrativa adopta un enfoque flexible que favorece la atracción de talento intern

La Dirección General de Tributos analiza cómo calcular la renta exenta del artículo 7.p de la Ley del IRPF cuando trabajadores desplazados al extranjero reciben un bonus vinculado a un ejercicio económico que abarca dos años naturales. El centro directivo determina el período a considerar para el cálculo proporcional de días de desplazamiento, resolviendo si debe atenderse al año natural de cobro, al ejercicio económico de la empresa o a otro criterio tempor

El Tribunal de Justicia de la Unión Europea ha dictado sentencia sobre la reclamación de iShares Europe ETF, una sociedad de inversión estadounidense que cuestionó la diferencia de tributación aplicada a los dividendos de empresas españolas en comparación con fondos de inversión españoles equivalentes. La controversia gira en torno a si esta diferencia de trato fiscal vulnera el principio de libre circulación de capitales establecido en el Tratado de Funcion

Thousands of Britons are choosing to retire to Spain's Costa del Sol, drawn by more than just sunshine. With over 320 days of sun annually, living costs 32% lower than the UK, and a lifestyle that naturally encourages outdoor activity and social connection, the region offers retirees financial freedom and improved quality of life. However, the move requires careful navigation of Spanish tax systems, pension rules, and inheritance planning to ensure financial strategies remain efficient.

El Tribunal Supremo de España ha emitido una sentencia crucial sobre la interpretación de la cláusula antiabuso en el Impuesto sobre Sociedades, estableciendo límites claros a las regularizaciones fiscales.

El Tribunal Supremo resuelve una controversia sobre cómo calcular la 'principal fuente de renta' cuando un contribuyente percibe rendimientos de actividad agrícola y pensión de jubilación, determinados mediante métodos fiscales diferentes. La decisión tiene implicaciones directas sobre la aplicación de beneficios fiscales en transmisiones de empresas familiares.

As the Spanish tax year draws to a close on December 31st, many expatriates and residents inadvertently make financial decisions that significantly inflate their tax obligations. Understanding the tax implications of asset sales, property transactions, share option exercises, and pension transfers before year-end can mean the difference between a manageable tax bill and an unexpectedly large one, particularly given Spain's cumulative gains taxation system and regional rate variations.

As more Northern Europeans consider relocating to Spain for retirement, understanding the Spanish tax system before making the move has become crucial. Many expats from the Netherlands and Belgium discover too late that their existing investment portfolios, pension arrangements, and financial structures may be treated very differently under Spanish tax residency rules, potentially resulting in unexpected wealth tax obligations and capital gains exposure.

British expats living in Spain face a critical decision about their UK property: should they keep it as a rental investment or sell and reinvest the proceeds? With the 2025 Renters' Rights Act fundamentally changing landlord rights, new EPC requirements demanding costly upgrades by 2030, and complex dual UK-Spain tax obligations creating hidden costs, the traditional assumption that property is always the best investment no longer holds.

The Spanish government formally removed Gibraltar from its blacklist of ‘non-cooperative jurisdictions’ for tax purposes, as of 28 June, following publication of a ministerial order by the Ministry of Finance in the official State Gazette.

Spain's VAT Law provides an exemption for certain entities on intra-community acquisitions of goods, but only if the total value remains below EUR 10,000 per calendar year.

The Spanish Tax Authorities (STA) have interpreted EU VAT law to argue that internal flows between a head office and its foreign branches...